Reg 2.07 omitted by SR No 21 of 2002, reg 3 and Sch 1 item 15, effective 11 March 2002. Reg 2.07 formerly read:
REGULATION 2.07 TRUSTEE MAY MAKE A SUB-PLAN
The trustee of a regulated superannuation fund may make a determination, in accordance with subregulation (2), as to whether a sub-plan should be made for the purposes of this Part.
In making a determination under subregulation (1), the trustee must have regard to all relevant matters, including each of the following:
whether there is a common factor in a segment of the fund (for example, whether a group of members of the fund have the same employer);
whether the governing rules of the fund provide for a particular segment to be a sub-plan.